ESGOS

India

The rules this market imposes, plus the rules imposed elsewhere on goods originating here. Importing into the EU? Check which rules your product codes trigger.

In force now

  • SEBI Business Responsibility and Sustainability Reportdisclosuresince 2022-04-01Mandatory for the top 1000 listed companies by market capitalisation from FY 2022-23, voluntary for FY 2021-22. BRSR Core assurance follows a separate glide path set by later circulars.sourceexplainer
  • Carbon Credit Trading Scheme (CCTS) compliance cyclecarbon compliancesince 2025-04-01Targets are set in tCO2e per equivalent output or product (Rule 2(1)(c)) against a 2023-24 baseline, for compliance years 2025-26 and 2026-27, as the Schedule's column headers state. The Rules commence on publication in the Official Gazette (Rule 1(2)), which was 8 October 2025; the date shown here is the start of the first compliance year. Four further sectors — petroleum refineries, petrochemicals, textiles and secondary aluminium, 208 more obligated entities, bringing the total to 490 — were added by a notification issued on 13 January 2026, announced by MoEFCC at https://www.pib.gov.in/PressReleasePage.aspx?PRID=2217239 and not contained in the Rules cited here. A draft notification of 26 June 2026 proposes a Third Schedule for iron and steel and had not been finalised as at 20 August 2026.sourceexplainer
  • EU CBAM definitive phase (exports to the EU)tradesince 2026-01-01The first CBAM declaration and certificate surrender are due by 30 September 2027 for goods imported in 2026.sourceexplainer

Coming

  • EU Deforestation Regulation (exports to the EU)from 2026-12-30Regulation (EU) 2025/2650 sets 30 December 2026 for operators and traders generally (Art. 38(2)). By Art. 38(3) the later date of 30 June 2027 applies only to operators that are natural persons or micro or small undertakings within the meaning of Art. 3(1) or Art. 3(2), first subparagraph, of Directive 2013/34/EU and that were established as such by 31 December 2024, and it does not apply at all to products covered by the Annex to Regulation (EU) No 995/2010. Separately, Art. 4a gives "micro or small primary operators" as defined in Art. 2(15a) a one-time simplified declaration in place of the full due diligence statement; that is a different population from the one Art. 38(3) defers. Deforestation-free means produced on land not subject to deforestation after 31 December 2020 (Art. 2(13)). The Regulation sets no volume or value de minimis.sourceexplainer

Market intelligence

Sourced, dated briefings on the rules above — editorial, not advice.

Organisations in India

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Every organisation in India →